2012 (8) TMI 374

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..... Finance Act, 2007. Education Cess and Secondary and Higher Education Cess are leviable and collected as service tax, and when whole of service tax is exempt, the same applies to education cess as well. Since Education Cess is levied and collected as percentage of service tax, when and wherever service tax is NIL by virtue of exemption, Education Cess would also be NIL. Henceforth, where educatio .....

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..... ut of the refunds sanctioned by the original authority. 2. Heard the learned Superintendent (AR). None appeared for the respondent. However, they have filed written submissions which have been gone into. 3. The original authority sanctioned refund of service tax paid by the appellant in terms of Notification No. 41/2007-ST dated 6.10.2007 in respect of the service tax paid on input service .....

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..... al s Ordered referred above is in favour of revenue, it is inconsistent with the policy intention of the Government to exempt education cess in addition to service tax, where whole of service tax stands exempted. According to section 95(1) of Finance (No. 2) Act, 2004 and section 140 (1) of Finance Act, 2007. Education Cess and Secondary and Higher Education Cess are leviable and collected as serv .....

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